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📖 generic · CBSE Class 11 English medium · ACCOUNTANCY · Page 27

particulars column, the word, cash will be recorded. The same procedure is

Chapter 3: Recording of Transactions-I · ACCOUNTANCY

particulars column, the word, cash will be recorded. The same procedure is followed in respect of all the entries recorded in the journal. Step : Enter the page number of the journal in the folio column and in the journal write the page number of the ledger on which a particular account appears. Step : Enter the relevant amount in the amount column on the debit side.

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L EARNING O BJECTIVES→n chapter 1 and 2, while explaining the→development and importance of accounting as a→source of disseminating the financial information→along with the discussion on basic accounting→

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